2008 (1) TMI 976

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....t was firstly contended that the substantial part of the cause having arisen within the jurisdiction of the Nagpur Bench of this Court, the Principal Seat would have no jurisdiction to entertain this appeal. The order-in-appeal was passed by the Tribunal over which the Principal Seat has jurisdiction. In other words, part of the cause of action has arisen within the jurisdiction of this Court and ....

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.... of rejection of contention that the demand was barred by limitation. Considering the above, in our opinion, the third objection is also devoid of merit. Heard learned counsel. Admit on the following question of law : "In the facts and circumstances of the case, whether the CESTAT is right in concluding that proviso to Section 11A(1) is applicable to the present case?" The appellant to de....